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Notice of the State Taxation Bureau of Shanghai and the Local Taxation Bureau of Shanghai on Issuing the Administrative Measures for the Cancellation of Tax Registration Due to Relocation
(No.11 [2009] of the State Taxation Bureau of Shanghai)
The taxation bureaus of all districts and counties of Shanghai and the No.3 and 7 branches directly under the municipal taxation bureaus of Shanghai:
The municipal taxation bureaus of Shanghai have formulated the Administrative Measures for the Cancellation of Tax Registration Due to Relocation, which are hereby issued to you for your implementation.
State Taxation Bureau of Shanghai
Local Taxation Bureau of Shanghai
August 26, 2009
Administrative Measures for the Cancellation of Tax Registration Due to Relocation
| | 上海市国家税务局、上海市地方税务局关于印发《迁移注销税务登记管理办法》的通知
（沪国税征科[2009]11号）
各区县税务局，市直属三、七分局：
现将市局制定的《迁移注销税务登记管理办法》印发给你们，请按照执行。
上海市国家税务局
上海市地方税务局
二ＯＯ九年八月二十六日
迁移注销税务登记管理办法
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Chapter I General Provisions
| | 第一章 总则
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Article 1 To ensure the normal production and trading activities of taxpayers, these Measures are formulated pursuant to the requirements of the Measures for the Centralized Administration of Tax Registration of this Municipality.
| | 第一条 为保证纳税人正常生产、经营，根据本市《税务登记集中管理办法》的要求，制定本办法。
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Article 2 Where a taxpayer that has made tax registration in this Municipality needs to cancel its tax registration due to a change of the competent tax authority as a result of a change of its place of production or trading or its scope of business (hereinafter referred to as “relocation”), these Measures shall apply.
| | 第二条 已依法在本市办理税务登记的纳税人因生产经营地或经营范围发生变化而涉及改变主管税务机关，办理迁移注销税务登记的，适用本办法。
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Article 3 Before applying for cancellation of tax registration due to relocation, a taxpayer shall pay off taxes and hand in invoices for write-off. A taxpayer may retain some invoices for production or trading needs after the competent tax authority approves an application of the taxpayer for retaining invoices.
| | 第三条 纳税人申报办理迁移注销税务登记，一般应先结清税费（以下简称清税）、缴销发票（以下简称清票）；如纳税人因生产、经营需要，提出保留发票申请的，经主管税务机关审核同意后，可预留部分发票。
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Article 4 After a taxpayer pays off taxes, hands in invoices for write-off (except retained invoices) and submits all required application materials, the tax authority at the place where the taxpayer departs (hereinafter referred to as the “original tax authority”) shall finish the approval formalities within 25 workdays after accepting the taxpayer's official application for cancellation of tax registration due to relocation. For a taxpayer during the period of filing enterprise income tax returns, its application for cancellation of tax registration due to relocation shall be accepted only after the payment of such tax. If the taxpayer is involved in any pending audit case at or above the municipal level, fails to pay off taxes, fails to submit complete application materials or has any taxation issue for which a final judgment has not been made upon application, the taxpayer's application for cancellation of tax registration due to relocation shall be rejected.
| | 第四条 纳税人完成清税、清票（有预留发票除外）并提供资料齐全的，迁出地税务机关（以下简称迁出分局）自接受纳税人正式申请办理迁移注销税务登记之日起，于25个工作日内完成核准手续。对正处在企业所得税汇算清缴申报期间的纳税人，待清算后再受理。如纳税人有涉及市级以上稽查案件未办结、税款未结清、资料不全、依申请涉税事项未终审等四种情形之一的，则不予受理。
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Article 5 The deadline for a relocating taxpayer to pay off taxes shall be the month immediately before the month when its application for cancellation of tax registration due to relocation is accepted.
| | 第五条 迁移纳税人清税的截止所属日期为其迁移注销税务登记受理日的上个月。
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Article 6 After accepting a taxpayer's application for cancellation of tax registration due to relocation, the original tax authority shall not make tax inspection of the taxpayer any more. If the taxpayer has been under any tax inspection at the district level, the case shall be suspended but shall be reported in writing to the tax authority at the place where the taxpayer enters (hereinafter referred to as the “new tax authority”) along with other special matters. The new tax authority shall make follow-up inspection.
| | 第六条 迁出分局受理纳税人的迁移注销申请后，对迁移注销纳税人不再实施税务稽查；对迁出分局已纳入区级税务检查的做挂案处理，同时与其他特殊事项，一并书面告知迁入地税务机关（以下简称迁入分局），迁入分局应作延续检查。
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Article 7 A taxpayer shall apply to the new tax authority for handling tax registration, taxation issues and change of fiscal control devices upon the strength of the Notice on Approval of Departure Tax Registration. The taxpayer may purchase invoices from the new tax authority only after the formalities for cancellation of tax registration due to relocation are completed at the original tax authority. If the taxpayer is eligible as a “general value-added taxpayer”, it need not apply to the new tax authority for determining the eligibility again.
．．．．．． | | 第七条 纳税人凭《准予迁出税务登记通知书》，向迁入分局申报办理税务登记、涉税事项和变更税控设备；迁出分局迁移注销手续办理完毕后，纳税人可向迁入分局领购发票。纳税人如有“增值税一般纳税人”资格的，不需向迁入分局重新申请认定。
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